The following lots of Commodity $Z$ were available for sale during the year.

Beginning inventory

$8$ units at $$51$

First purchase

$18$ units at $$55$

Second purchase

$22$ units at $$58$

Third purchase

$17$ units at $$59$

The firm uses the periodic inventory system, and there are $21$ units of the commodity on hand at the end of the year.

What is the ending inventory balance of Commodity Z using FIFO?

a$.$ $$3,677$

b$.$ $$1,071$

c$.$ $$3,656$

d$.$ $$1,235$